EIN: 386002990
UEI: LX4QFUJAQ4B4
Audited by: UHY LLP
Oversight agency: 10 [Department of Agriculture]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 26, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 26, 2026 (173 days ago).
What is a management decision? →FAC accepted this audit on December 18, 2025 — management decision was due June 18, 2026.
FAC accepted this audit on October 9, 2024 — management decision was due April 9, 2025.
FAC accepted this audit on November 15, 2023 — management decision was due May 15, 2024.
FAC accepted this audit on December 1, 2022 — management decision was due June 1, 2023.
As of June 30, 2022, the District?s fund balance exceeded three months? average of operating expenses. Cause: This condition appears to be the result of additional revenues received from the seamless summer option program. Effect: As a result of this condition, the District did not fully comply with USDA fund balance requirements. Questioned Costs: None Perspective Information: The District?s fund equity of $671,542 at fiscal year-end exceeded the allowable three months of expenditures threshold by $321,061. Recommendations: We recommend the District closely monitor its budget for the year ended June 30, 2023 to ensure that fund balance is reduced to an appropriate level. Views of Responsible Officials: The Food Service Director and Business Manager has a spend down plan in place which includes supplies and equipment for the District?s kitchens. The District expects these expenditures to reduce the fund balance within the food service fund to an appropriate level for the year ending June 30, 2023.
Show full finding ▾Hide full finding ▴2022-001 U.S. DEPARTMENT OF AGRICULTURE Program Title: Child Nutrition Cluster CFDA Number: 10.553, 10.555 & 10.559 Federal Award Number: 211971, 221,971, 211961, 221961, 211980, 221980, 220910-2022, 220904, 210904 & Entitlement Commodities Federal Award Year: July 1, 2021 to June 30, 2022 Pass-Through Entity: Passed-Through Michigan Department of Education Type of Compliance: Immaterial Noncompliance (Special Test & Provisions) Criteria: The USDA requires that the ending balance of the non-profit school food service fund does not exceed three months? average of operating expenses [7 CFR Part 210.14(b)]. Condition: As of June 30, 2022, the District?s fund balance exceeded three months? average of operating expenses. Cause: This condition appears to be the result of additional revenues received from the seamless summer option program. Effect: As a result of this condition, the District did not fully comply with USDA fund balance requirements. Questioned Costs: None Perspective Information: The District?s fund equity of $671,542 at fiscal year-end exceeded the allowable three months of expenditures threshold by $321,061. Recommendations: We recommend the District closely monitor its budget for the year ended June 30, 2023 to ensure that fund balance is reduced to an appropriate level. Views of Responsible Officials: The Food Service Director and Business Manager has a spend down plan in place which includes supplies and equipment for the District?s kitchens. The District expects these expenditures to reduce the fund balance within the food service fund to an appropriate level for the year ending June 30, 2023.
2022-001 Corrective Action Plan-Food Service Fund Balance This finding is caused by the District?s Food Service Fund?s fund balance exceeding the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation and has a spend down plan in place to help alleviate the excess fund balance down to a reasonable level and anticipates the completion date for the corrective action plan to be before the end of the 2022-23 fiscal year. The persons responsible for the corrective action are Maryanne Charette, the food service director and Kim Bidwell, the business manager. The anticipated completion date of the corrective action plan is before the end of the 2023 fiscal year. The plan for monitoring adherence is the food service director and business manager will work together to assess where the fund balance is after all of the projects from the spend down plan are completed.
2021-001
FAC accepted this audit on September 22, 2021 — management decision was due March 22, 2022.
As of June 30, 2021, the District?s fund balance exceeded three months? average of operating expenses. Cause: This condition appears to be the result of additional revenues received from the summer food service program. Effect: As a result of this condition, the District did not fully comply with USDA fund balance requirements. Questioned Costs: None Perspective Information: The District?s fund equity of $455,088 at fiscal year-end exceeded the allowable three months of expenditures threshold by $120,642. Recommendations: We recommend the District closely monitor its budget for the year ended June 30, 2022 to ensure that fund balance is reduced to an appropriate level. Views of Responsible Officials: The Food Service Director and Business Manager has a spend down plan in place which includes supplies and equipment for the District?s kitchens as well as the purchase of a food service truck. The District expects these expenditures to reduce the fund balance within the food service fund to an appropriate level for the year ending June 30, 2022.
Show full finding ▾Hide full finding ▴2021-001 U.S. DEPARTMENT OF AGRICUTURE Program Title: Child Nutrition Cluster CFDA Number: 10.555 & 10.559 Federal Award Number: 200900, 210904, & 211980 (COVID-19) Federal Award Year: July 1, 2020 to June 30, 2021 Pass-Through Entity: Passed-Through Michigan Department of Education Type of Compliance: Immaterial Noncompliance (Special Test & Provisions) Criteria: The USDA requires that the ending balance of the non-profit school food service fund does not exceed three months? average of operating expenses [7 CFR Part 210.14(b)]. Condition: As of June 30, 2021, the District?s fund balance exceeded three months? average of operating expenses. Cause: This condition appears to be the result of additional revenues received from the summer food service program. Effect: As a result of this condition, the District did not fully comply with USDA fund balance requirements. Questioned Costs: None Perspective Information: The District?s fund equity of $455,088 at fiscal year-end exceeded the allowable three months of expenditures threshold by $120,642. Recommendations: We recommend the District closely monitor its budget for the year ended June 30, 2022 to ensure that fund balance is reduced to an appropriate level. Views of Responsible Officials: The Food Service Director and Business Manager has a spend down plan in place which includes supplies and equipment for the District?s kitchens as well as the purchase of a food service truck. The District expects these expenditures to reduce the fund balance within the food service fund to an appropriate level for the year ending June 30, 2022.
2021-001 Corrective Action Plan-Food Service Fund Balance This finding is caused by the District?s Food Service Fund?s fund balance exceeding the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation and has a spend down plan in place to help alleviate the excess fund balance down to a reasonable level and anticipates the completion date for the corrective action plan to be before the end of the 2021-22 fiscal year. The persons responsible for the corrective action are Maryanne Charette, the food service director and Kristin Melvin, the business manager. The anticipated completion date of the corrective action plan is before the end of the 2022 fiscal year. The plan for monitoring adherence is the food service director and business manager will work together to assess where the fund balance is after all of the projects from the spend down plan are completed
FAC accepted this audit on October 20, 2020 — management decision was due April 20, 2021.
FAC accepted this audit on October 15, 2019 — management decision was due April 15, 2020.
FAC accepted this audit on October 8, 2018 — management decision was due April 8, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on October 16, 2017 — management decision was due April 16, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on October 23, 2016 — management decision was due April 23, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Michigan →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
